Jurnal Reviu Akuntansi dan Keuangan
Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan

The Practice of Expropriation through Related Party Transactions In Indonesia

Malinda Kharista (Brawijaya University)
Bambang Purnomosidhi (Brawijaya University)
Imam Subekti (Brawijaya University)



Article Info

Publish Date
31 Jul 2020

Abstract

The purpose of this study to examine the influence of governance toward an expropriation practice  in Indonesia and  to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an expropriation practices as measured  by related party transactions. This study uses panel data regression analysis. The results showed that corporate governance negatively affects the practice of expropriation and institutional ownership cannot strengthen the influence of corporate governance toward an expropriation practice. This research contributes to the type II agency theory (conflicts between controlling and non-controlling shareholders), which can be minimized by implementing corporate governance. 

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...